56 



BULLETIN 381^ U. S. DEPAETMENT OF AGEICULTUKE. 



BIBLIOGRAPHY. 



Bentley, Harry C. The science of accounts. New York. Ronald Press. 

 Bexell, J. A.; Macpherson, H., and Kerr, W. H. A survey of typical cooperative 



stores. U. S. Dept. of Agr. Bulletin No. 394. 

 Harvard University, Bureau of Business Research. Bulletin No. 3. Harvard 



System of accounts for retail grocers. 

 Humphrey, John R., and Kerr, W. H. Patronage dividends in cooperative grain 



companies. U. S. Dept. of Agr. Bulletin 371. 

 Keister, D. a. Corporation accounting and auditing. Cleveland. Burrows Co. 

 Kerr, W. H., and Nahstoll, G. A. Cooperative organization business methods. 



U. S. Dept. of Agr. Bulletin 178. 

 Neystrom, Paul H. Retail selling and store management. Nev.' York. Appleton 



&Co. 

 Schulze, J. William. The American office; its organization, management, and 



records. New York. Key Publishing Co. 

 Tiffany, H. S. Digest of depreciations. Chicago. H. S. Tiffany Co. 

 TwYFORD, H. B. Purchasing; its economic aspects and proper methods. New 



York. D. Van Nostrand. 

 Wood, Alfred. The cooperative secretary. Manchester, Eng. The Cooperative 



Union, Ltd. 

 Wood, Alfrf.d. A manual of audit. Manchester, Eng. The Cooperative Union, 



Ltd. 



INDEX OF RECORDS AND ACCOUNTING FORMS. 



Form No. — Page. 



1. Minutes 3 



2. Subscription Agreement 5 



3. Stock Note 5 



4. Stock Certificate 6 



5. Stock Certificate Register 6 



6. Membership Ledger 8 



7. Manager's Report 10 



8. Comparative Statement 14 



9. Inventory 14 



10. Cash Register Ticket 17 



11. Envelope Showing Monthly Sum- 



mary of Cash Tickets 17 



12. Trading Summary and Dividend 



Register 17 



Form No. — 



13. DaUy Receipts Summary 18 



14. Cash Receipts Book 19 



15. VoucherCheck 20 



16. Remittance Blank 21 



17. Cash Payments Boo": 22 



IS. Cash Summary 24 



19. Journal 33 



20. Ledger 35 



21. Trial Balance 40 



22. SalesSlip 42 



23. Customers' Ledger 43 



24. Bills Receivable Register 44 



25. Order for Merchandise 45 



26. Invoice Register 46 



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